209 CTR 97 5. Puneet Bhagat Vs. ITO (157 ITD353) 6. Addl. CIT v. Shri Chandrakant V Gosalia

63 Taxmann.com 97High Court2015#7971 most cited

What is 209 CTR 97 5. Puneet Bhagat Vs. ITO (157 ITD353) 6. Addl. CIT v. Shri Chandrakant V Gosalia authority for?

The amount treated as deemed dividend under section 2(22)(e) is calculated after deducting repayments made during the year from the amount received.

14

judgments rely on this decision, according to BharatTax’s citation analysis of 366,315 Indian tax judgments — from 2017 to 2025.

Also referred to as

Sunil Kapoor · section 2(22)(e) · deemed dividend · loans and advances · accumulated surplus · repayment · income tax act

Sections most often in play

Section 143(3)Section 194CSection 2(22)(e)Section 254(1)

Judgments citing 209 CTR 97 5. Puneet Bhagat Vs. ITO (157 ITD353) 6. Addl. CIT v. Shri Chandrakant V Gosalia

ACIT., Circle-5(1), Hyderabad vs. Madineni Sitaramaiah, Hyderabad

In the result, the appeal filed by the Revenue is allowed, and the cross- objection filed by the assessee is dismissed

ITA 598/HYD/2025[2018-19]Status: DisposedITAT Hyderabad24 Dec 2025AY 2018-19

Bench: Us:

Section 143(3)Section 2(22)(e)

…ACIT-CIRCLE 5(1),HYD. VS. MADINENI SITARAMAIAH आयकर अपील"य "याया"धकरण म", हैदराबाद ‘ए’ ब"च, हैदराबाद IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘A’ Bench, Hyderabad "ी रवीश सूद, माननीय "ाियक सद" एवं "ी मधुसूदन साविडया, माननीय लेखा सद" SHRI RAVISH SOOD, HON’BLE JUDICIAL MEMBER AND SHRI MADHUSUDAN SAWDIA, HON’BLE ACCOUNTANT MEMBER आयकर अपील सं./I.T.A.No. 598/Hyd/2025 (िनधा"रण वष"/ Assessment Year: 2018-19) ACIT, Circle 5(1) Vs. Madineni Sitaramaiah Hyderabad Hyderabad PAN : ANNPM5682Q (अपीलाथ"/ Appellant) (""थ"/ Respondent) CO No. 16/Hyd/2025 Arising out of आयकर अपीलसं./I.T.A.No.598/Hyd/2025) (िनधा"रण वष"/…

S.V.Sreenivasen, Coimbatore vs. ACIT, Coimbatore

In the result, the appeals filed by the assessee in ITA

ITA 22/CHNY/2019[2014-15]Status: DisposedITAT Chennai13 Feb 2020AY 2014-15

Bench: Shri N.R.S. Ganesan & Shri S. Jayaraman

For Appellant: Shri S. Sridhar, AdvocateFor Respondent: Shri Pavitran Kumar, JCIT
Section 14ASection 2(22)

…आयकर अपील"य अ"धकरण, ’डी’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL , ‘D’ BENCH, CHENNAI, CAMP AT COIMBATORE "ी एन.आर.एस. गणेशन,"या"यक सद"य एवं "ी एस जयरामन, लेखा सद"य के सम" BEFORE SHRI N.R.S. GANESAN, JUDICIAL MEMBER AND SHRI S. JAYARAMAN, ACCOUNTANT MEMBER आयकरअपीलसं./I.T.A.Nos.2275/Chny/2018 & 22/Chny/2019 ("नधा"रणवष" / Assessment Years: 2013-2014 & 2014-15) Shri. S.V. Sreenivasan, Vs The Deputy Commissioner of 278, East Arunachalam Street, Income Tax, R.S. Puram, Corporate Circle,-2, Coimbatore 641 002. Coimbatore PAN: AIQPS 8095P (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ"क"ओरसे/ Appellant b…

S.V.Sreenivasan, Coimbatore vs. DCIT Corporate Circle 2, Coimbatore

In the result, the appeals filed by the assessee in ITA

ITA 2275/CHNY/2018[2013-14]Status: DisposedITAT Chennai13 Feb 2020AY 2013-14

Bench: Shri N.R.S. Ganesan & Shri S. Jayaraman

For Appellant: Shri S. Sridhar, AdvocateFor Respondent: Shri Pavitran Kumar, JCIT
Section 14ASection 2(22)

…आयकर अपील"य अ"धकरण, ’डी’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL , ‘D’ BENCH, CHENNAI, CAMP AT COIMBATORE "ी एन.आर.एस. गणेशन,"या"यक सद"य एवं "ी एस जयरामन, लेखा सद"य के सम" BEFORE SHRI N.R.S. GANESAN, JUDICIAL MEMBER AND SHRI S. JAYARAMAN, ACCOUNTANT MEMBER आयकरअपीलसं./I.T.A.Nos.2275/Chny/2018 & 22/Chny/2019 ("नधा"रणवष" / Assessment Years: 2013-2014 & 2014-15) Shri. S.V. Sreenivasan, Vs The Deputy Commissioner of 278, East Arunachalam Street, Income Tax, R.S. Puram, Corporate Circle,-2, Coimbatore 641 002. Coimbatore PAN: AIQPS 8095P (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ"क"ओरसे/ Appellant b…

DCIT, New Delhi vs. M/S. Saamag Developers Ltd., New Delhi

In the result, the Revenue’s appeal stand dismissed

ITA 4058/DEL/2015[2011-12]Status: DisposedITAT Delhi08 Jul 2019AY 2011-12

Bench: Shri H.S. Sidhu & Shri B.R.R. Kumaray 2006-07

For Appellant: Sh. M.P. RASTOGI, ADVFor Respondent: Sh. S.S. RANA, CIT(DR)
Section 132Section 132(1)Section 142(1)Section 143(2)Section 143(3)Section 153ASection 2(22)(e)Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “G”, NEW DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER AND SHRI B.R.R. KUMAR, ACCOUNTANT MEMBER AY 2006-07 DCIT, CC-10, VS. SAAMAG CONSTRUCTION LTD. NEW DELHI B-67, SARITA VIHAR, NEW DELHI (PAN: AAHCS8522R) AY 2007-08 DCIT, CC-10, VS. SAAMAG INFRASTRUCTURE LTD. NEW DELHI B-67, SARITA VIHAR, NEW DELHI (PAN: AAJCS5438A) AY 2007-08 DCIT, CC-10, VS. SAGA DEVELOPERS (P). LTD. NEW DELHI B-67, SARITA VIHAR, NEW DELHI (PAN: AAJCS4932K) AY 2011-12 DCIT, CC-19, VS. SAAMAG DEVELOPERS LTD. NEW DELHI B-67, SARITA VIHAR, NEW DELHI (PAN: AAJCS4952R) (APPELLANT) (RESPONDENT)…

DCIT, New Delhi vs. M/S. Saga Developers Pvt. Ltd., New Delhi

In the result, the Revenue’s appeal stand dismissed

ITA 2603/DEL/2014[2007-08]Status: DisposedITAT Delhi08 Jul 2019AY 2007-08

Bench: Shri H.S. Sidhu & Shri B.R.R. Kumaray 2006-07

For Appellant: Sh. M.P. RASTOGI, ADVFor Respondent: Sh. S.S. RANA, CIT(DR)
Section 132Section 132(1)Section 142(1)Section 143(2)Section 143(3)Section 153ASection 2(22)(e)Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “G”, NEW DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER AND SHRI B.R.R. KUMAR, ACCOUNTANT MEMBER AY 2006-07 DCIT, CC-10, VS. SAAMAG CONSTRUCTION LTD. NEW DELHI B-67, SARITA VIHAR, NEW DELHI (PAN: AAHCS8522R) AY 2007-08 DCIT, CC-10, VS. SAAMAG INFRASTRUCTURE LTD. NEW DELHI B-67, SARITA VIHAR, NEW DELHI (PAN: AAJCS5438A) AY 2007-08 DCIT, CC-10, VS. SAGA DEVELOPERS (P). LTD. NEW DELHI B-67, SARITA VIHAR, NEW DELHI (PAN: AAJCS4932K) AY 2011-12 DCIT, CC-19, VS. SAAMAG DEVELOPERS LTD. NEW DELHI B-67, SARITA VIHAR, NEW DELHI (PAN: AAJCS4952R) (APPELLANT) (RESPONDENT)…

DCIT, New Delhi vs. M/S. Saamag Infrastructure Ltd., New Delhi

In the result, the Revenue’s appeal stand dismissed

ITA 2600/DEL/2014[2007-08]Status: DisposedITAT Delhi08 Jul 2019AY 2007-08

Bench: Shri H.S. Sidhu & Shri B.R.R. Kumaray 2006-07

For Appellant: Sh. M.P. RASTOGI, ADVFor Respondent: Sh. S.S. RANA, CIT(DR)
Section 132Section 132(1)Section 142(1)Section 143(2)Section 143(3)Section 153ASection 2(22)(e)Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “G”, NEW DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER AND SHRI B.R.R. KUMAR, ACCOUNTANT MEMBER AY 2006-07 DCIT, CC-10, VS. SAAMAG CONSTRUCTION LTD. NEW DELHI B-67, SARITA VIHAR, NEW DELHI (PAN: AAHCS8522R) AY 2007-08 DCIT, CC-10, VS. SAAMAG INFRASTRUCTURE LTD. NEW DELHI B-67, SARITA VIHAR, NEW DELHI (PAN: AAJCS5438A) AY 2007-08 DCIT, CC-10, VS. SAGA DEVELOPERS (P). LTD. NEW DELHI B-67, SARITA VIHAR, NEW DELHI (PAN: AAJCS4932K) AY 2011-12 DCIT, CC-19, VS. SAAMAG DEVELOPERS LTD. NEW DELHI B-67, SARITA VIHAR, NEW DELHI (PAN: AAJCS4952R) (APPELLANT) (RESPONDENT)…

DCIT, New Delhi vs. M/S. Saamag Construction Ltd., New Delhi

In the result, the Revenue’s appeal stand dismissed

ITA 2599/DEL/2014[2006-07]Status: DisposedITAT Delhi08 Jul 2019AY 2006-07

Bench: Shri H.S. Sidhu & Shri B.R.R. Kumaray 2006-07

For Appellant: Sh. M.P. RASTOGI, ADVFor Respondent: Sh. S.S. RANA, CIT(DR)
Section 132Section 132(1)Section 142(1)Section 143(2)Section 143(3)Section 153ASection 2(22)(e)Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “G”, NEW DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER AND SHRI B.R.R. KUMAR, ACCOUNTANT MEMBER AY 2006-07 DCIT, CC-10, VS. SAAMAG CONSTRUCTION LTD. NEW DELHI B-67, SARITA VIHAR, NEW DELHI (PAN: AAHCS8522R) AY 2007-08 DCIT, CC-10, VS. SAAMAG INFRASTRUCTURE LTD. NEW DELHI B-67, SARITA VIHAR, NEW DELHI (PAN: AAJCS5438A) AY 2007-08 DCIT, CC-10, VS. SAGA DEVELOPERS (P). LTD. NEW DELHI B-67, SARITA VIHAR, NEW DELHI (PAN: AAJCS4932K) AY 2011-12 DCIT, CC-19, VS. SAAMAG DEVELOPERS LTD. NEW DELHI B-67, SARITA VIHAR, NEW DELHI (PAN: AAJCS4952R) (APPELLANT) (RESPONDENT)…

DCIT, Central Circle- 19, New Delhi vs. Forum Sales Pvt. Ltd., New Delhi

In the result, the appeals filed by the revenue are dismissed and appeals filed by the assessee are partly allowed

ITA 3249/DEL/2018[2014-15]Status: DisposedITAT Delhi22 Oct 2018AY 2014-15

Bench: Sh. R.K. Panda & Smt. Beena Pillai

Section 132Section 142Section 153

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘B’, NEW DELHI BEFORE SH. R.K. PANDA, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER ITA No.2471/Del/2018 to 2472/Del/2018 Assessment Year: 2013-14 and 2014-15 Forum Sales Pvt. Ltd. ACIT Vs C-134, Ground Floor, Central Circle -19 Defence Colony, New Delhi New Delhi -110024 PAN AAACF0285H (APPELLANT) (RESPONDENT) ITA No.3248/Del/2014 to 3249/Del/2018 Assessment Year: 2013-14 and 2014-15 DCIT Forum Sales Pvt. Ltd. Vs Central Circle-19 C-134, Ground Floor, New Delhi Defence Colony, New Delhi -110024 PAN AAACF0285H (APPELLANT) (RESPONDENT) Assessee by…

DCIT, Central Circle- 19, New Delhi vs. Forum Sales Pvt. Ltd., New Delhi

In the result, the appeals filed by the revenue are dismissed and appeals filed by the assessee are partly allowed

ITA 3248/DEL/2018[2013-14]Status: DisposedITAT Delhi22 Oct 2018AY 2013-14

Bench: Sh. R.K. Panda & Smt. Beena Pillai

Section 132Section 142Section 153

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘B’, NEW DELHI BEFORE SH. R.K. PANDA, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER ITA No.2471/Del/2018 to 2472/Del/2018 Assessment Year: 2013-14 and 2014-15 Forum Sales Pvt. Ltd. ACIT Vs C-134, Ground Floor, Central Circle -19 Defence Colony, New Delhi New Delhi -110024 PAN AAACF0285H (APPELLANT) (RESPONDENT) ITA No.3248/Del/2014 to 3249/Del/2018 Assessment Year: 2013-14 and 2014-15 DCIT Forum Sales Pvt. Ltd. Vs Central Circle-19 C-134, Ground Floor, New Delhi Defence Colony, New Delhi -110024 PAN AAACF0285H (APPELLANT) (RESPONDENT) Assessee by…

Forum Sales Pvt. Ltd., New Delhi vs. ACIT, Central Circle- 19, New Delhi

In the result, the appeals filed by the revenue are dismissed and appeals filed by the assessee are partly allowed

ITA 2472/DEL/2018[2014-15]Status: DisposedITAT Delhi22 Oct 2018AY 2014-15

Bench: Sh. R.K. Panda & Smt. Beena Pillai

Section 132Section 142Section 153

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘B’, NEW DELHI BEFORE SH. R.K. PANDA, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER ITA No.2471/Del/2018 to 2472/Del/2018 Assessment Year: 2013-14 and 2014-15 Forum Sales Pvt. Ltd. ACIT Vs C-134, Ground Floor, Central Circle -19 Defence Colony, New Delhi New Delhi -110024 PAN AAACF0285H (APPELLANT) (RESPONDENT) ITA No.3248/Del/2014 to 3249/Del/2018 Assessment Year: 2013-14 and 2014-15 DCIT Forum Sales Pvt. Ltd. Vs Central Circle-19 C-134, Ground Floor, New Delhi Defence Colony, New Delhi -110024 PAN AAACF0285H (APPELLANT) (RESPONDENT) Assessee by…

Forum Sales Pvt. Ltd., New Delhi vs. ACIT, Central Circle- 19, New Delhi

In the result, the appeals filed by the revenue are dismissed and appeals filed by the assessee are partly allowed

ITA 2471/DEL/2018[2013-14]Status: DisposedITAT Delhi22 Oct 2018AY 2013-14

Bench: Sh. R.K. Panda & Smt. Beena Pillai

Section 132Section 142Section 153

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘B’, NEW DELHI BEFORE SH. R.K. PANDA, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER ITA No.2471/Del/2018 to 2472/Del/2018 Assessment Year: 2013-14 and 2014-15 Forum Sales Pvt. Ltd. ACIT Vs C-134, Ground Floor, Central Circle -19 Defence Colony, New Delhi New Delhi -110024 PAN AAACF0285H (APPELLANT) (RESPONDENT) ITA No.3248/Del/2014 to 3249/Del/2018 Assessment Year: 2013-14 and 2014-15 DCIT Forum Sales Pvt. Ltd. Vs Central Circle-19 C-134, Ground Floor, New Delhi Defence Colony, New Delhi -110024 PAN AAACF0285H (APPELLANT) (RESPONDENT) Assessee by…

ACIT, New Delhi vs. Mrs. Seema Devi Bansal, New Delhi

In the result, the Revenue’s appeal stands dismissed

ITA 6462/DEL/2014[2010-11]Status: DisposedITAT Delhi18 Jul 2018AY 2010-11

Bench: Shri H.S. Sidhu & Shri Prashant Maharishi

For Appellant: Sh. Ved Jain, AdvFor Respondent: Sh. K. Tewari, Sr. DR
Section 142(1)Section 143(1)Section 143(3)Section 148Section 2Section 2(22)(e)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “G”, NEW DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER I.T.A. No. 6462/DEL/2014 A.Y. : 2010-11 ACIT, CENTRAL CIRCLE-3, SEEMA DEVI BANSAL, NEW DELHI VS. SHOP NO. 2, SARBATI ROOM NO. 332, ARA CENTRE, BUILDING, JHANDEWALAN EXTENSION, JAWALA HERI MARKET, NEW DELHI PASCHIM VIHAR, NEW DELHI (PAN: AAFPB3425R) (APPELLANT) (RESPONDENT) Department by : Sh. K. Tewari, Sr. DR Assessee by : Sh. Ved Jain, Adv. ORDER PER H.S. SIDHU : JM Revenue has filed this appeal against the order dated 01.9.2014 for A.Y. 2010-11 of the Ld.…

ACIT, New Delhi vs. Sh. Sanjay Passi, New Delhi

In the result, the Revenue’s appeal as well as Assessee’s Cross

ITA 1450/DEL/2015[2012-13]Status: DisposedITAT Delhi11 Jul 2018AY 2012-13

Bench: Shri H.S. Sidhu & Shri Prashant Maharishi

For Appellant: Sh. V.K. Agarwal, A.RFor Respondent: Sh. S.S. Rana, CIT(DR)
Section 127Section 132Section 142(1)Section 143(1)Section 143(2)Section 153ASection 2(22)(e)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “G”, NEW DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER I.T.A. No. 1450/DEL/2015 A.Y. : 2012-13 ACIT, CENTRAL CIRCLE-8, SANJAY PASSI, ROOM NO. 333, VS. 57, GOLF LINKS, ARA CENTRE, JHANDEWALAN NEW DELHI – 110 003 EXTENSION, (PAN: AAGPP7032H) NEW DELHI (APPELLANT) (RESPONDENT) CROSS OBJECTION NO. 280/DEL/2015 A.Y. : 2012-13 SANJAY PASSI, ACIT, CENTRAL CIRCLE-8, 57, GOLF LINKS, VS. ROOM NO. 333, NEW DELHI – 110 003 ARA CENTRE, JHANDEWALAN (PAN: AAGPP7032H) EXTENSION, NEW DELHI (APPELLANT) (RESPONDENT) Department by :…

Mr. Jitendra Kumar Gupta, Meerut vs. ACIT, Meerut

In the result, the Appeal of the is allowed

ITA 274/DEL/2016[2012-13]Status: DisposedITAT Delhi29 Nov 2017AY 2012-13

Bench: Shri H.S. Sidhu & Shri L.P. Sahu

For Appellant: Sh. Sumit Goyal, CAFor Respondent: Sh. Kaushlendra Tiwari, Sr. DR
Section 14(3)Section 142(1)Section 143(2)Section 2(22)Section 2(22)(e)Section 234B

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “G”, NEW DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER AND SHRI L.P. SAHU, ACCOUNTANT MEMBER I.T.A. No. 274/DEL/2016 A.Y. : 2012-13 JITENDRA KUMAR GUPTA ACIT, CIRCLE-1, 219, RAILWAY ROAD, VS. MEERUT MEERUT – 250002 UTTAR PADESH (PANl AARPG5507B) (APPELLANT) (RESPONDENT) Assessee by : Sh. Sumit Goyal, CA Department by : Sh. Kaushlendra Tiwari, Sr. DR. ORDER PER H.S. SIDHU : JM Assessee has filed this Appeal against the impugned Order dated 17.12.2015 passed by the Ld. CIT(A), Meerut relevant to assessment year 2012-13 on the following grounds:- “1. That the A…

209 CTR 97 5. Puneet Bhagat Vs. ITO (157 ITD353) 6. Addl. CIT v. Shri Chandrakant V Gosalia (63 Taxmann.com 97) — Cited in 14 Judgments | BharatTax